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El balance es uno de los estados financieros más importantes. Para comprender mejor
un balance general, echemos un vistazo a los elementos de su balance. Como puede ver,
el balance muestra todos los activos en la parte superior, y luego todos los pasivos y el
capital de los accionistas debajo de los activos. Este estilo de presentación se llama
formulario de informe o presentación vertical. Alternativamente, el balance también se
presentará en una formación horizontal en la que los activos se mostrarán en el lado
izquierdo, y los pasivos y el patrimonio se mostrarán en el lado derecho. En un balance
general, los activos totales siempre serán iguales a la suma de los pasivos y el
patrimonio del accionista.
Ahora veremos los elementos clave en ambos lados del balance.
Los activos son lo que posee la empresa, y esta sección del balance le dice qué tipo de
activos posee la empresa y el valor de esos activos.
Activos circulantes
Los activos corrientes incluyen efectivo, cuentas por cobrar, valores negociables,
inventario y gastos prepagos tales como impuestos y seguro. Estos son los activos que
se pueden convertir en efectivo en el futuro cercano, generalmente menos de un año.
El lado del pasivo del balance le dice cuánto dinero debe la compañía. Los tipos de
pasivos incluyen:
Pasivo circulante
Cuentas por pagar : estas son las facturas por las cuales la compañía debe dinero a
proveedores o proveedores. Esto incluye los gastos operativos y el inventario. La
compañía ha comprado estos servicios a crédito. El dinero generalmente se paga
dentro de 30 a 60 días.
Billetes bancarios : son dinero que la empresa ha pedido prestado a un prestamista
comercial, como un banco. El dinero debe ser reembolsado al banco dentro de un año.
Otros pasivos corrientes : son pasivos a corto plazo, generalmente devengados. Las
empresas siempre deben salarios, intereses e impuestos a los empleados. Los gastos
no pagados se estiman y se enumeran como devengos.
Parte actual de la deuda a largo plazo : la porción actual de la deuda a largo plazo son
los pasivos corrientes que originalmente eran deudas a largo plazo cuando la
compañía originalmente tomó prestado el dinero. Sin embargo, ha pasado el tiempo y
las cantidades enumeradas en la sección vencen en menos de un año.
Pasivo circulante total : es la suma de las cuentas por pagar, los billetes bancarios,
otros pasivos corrientes y la porción actual de la deuda a largo plazo. El pasivo
circulante total vence dentro de un año de la fecha del balance general.
Esto se refiere al dinero que la compañía tomó prestado que es un préstamo a largo
plazo. El préstamo vence desde poco más de un año hasta treinta años. Hay una
variedad de formas de financiar esta deuda: obligaciones, bonos hipotecarios y bonos
convertibles. También puede incluir pasivos tributarios.
Capital contable
Esta es la cantidad de dinero que los propietarios han invertido en el negocio. Se divide
en acciones preferentes, acciones ordinarias y ganancias retenidas. Los accionistas
reciben dividendos cuando hay una ganancia, o pueden reinvertir las ganancias, que se
llaman ganancias retenidas.
Estos son los tipos de pasivos que se enumeran en el balance general. Comprender estas
responsabilidades lo ayuda a ver qué tipo de deuda está teniendo la empresa.
Elements of Balance Sheet
Posted in Accounting
We will now look at the key elements on both sides of the balance sheet.
Assets are what the company owns, and this section of the balance sheet tells you what
kind of assets the company owns, and the value of those assets.
The assets can be broadly classified into current assets and property, plant and
equipment.
Current Assets
Current assets include cash, accounts receivable, marketable securities, inventory, and
prepaid expenses such as taxes and insurance. These are the assets that can be converted
into cash in the near future, usually less than one year.
1. Cash and Cash-equivalents – The first kind of current assets are the most liquid – cash
or cash equivalents. Next are marketable securities, which are short-term investments
that can easily be transitioned to cash.
2. Accounts receivable – This refers to money due to the company from sales to
customers.
3. Inventory – This is an investment that the company has made in the manufacture and
production of goods.
4. Prepaid expenses – These are expenses the company has paid ahead of time. This
could include rent, payment on leases, or other expenses paid ahead of time.
1. Property, plant, and equipment – These include the land, building, machines,
equipment, and furniture, which are valued at the purchase price or original market
value, whichever is lower.
2. Depreciation – Depreciation is an important consideration for assets that fall in the
category of property, plants, and equipment. Depreciation means the apportionment
of the cost of these assets over their useful lives. The accumulated depreciation is the
amount that has been recorded as depreciation expense since the date the asset was
purchased. The balance in the accumulated depreciation account is deducted from the
original cost of the fixed assets.
Total current assets – These are calculated by adding current assets: cash and
marketable securities, accounts receivable, inventory, and prepaid expenses.
Land, building, and machines – By adding the cost of the land, building machines,
equipment, and furniture, you get the cost of property, plant, and equipment.
Accumulated depreciation – The accumulated depreciation is subtracted from the
cost of property, plant, and equipment. This is the cost less depreciation to date.
Total assets figure – The total current assets plus cost less depreciation equals total
assets.
The assets section of the balance sheet provides you with a big picture overview of the
financial health of the company. By understanding the balance sheet, you’ll understand
how much money the company has.
The liability side of the balance sheet tells you how much money the company owes.
Types of liabilities include:
Current Liabilities
Accounts payable – These are the bills for which the company owes money to vendors
or suppliers. This includes operating expenses and inventory. The company has bought
these services on credit. The money is generally due within 30 to 60 days.
Bank notes – These are money the company has borrowed from a commercial lender,
such as a bank. The money must be repaid to the bank within one year.
Other current liabilities – These are short-term liabilities, usually accruals. Companies
always owe employee salaries, interest, and taxes. Unpaid expenses are estimated and
listed as accruals.
Current portion of long-term debt – The current portion of long-term debt are the
current liabilities that were originally long-term debts when the company originally
borrowed the money. However, time has passed, and the amounts listed in the section
are due in less than a year.
Total current liabilities – This is the sum of accounts payable, bank notes, other
current liabilities, and the current portion of long-term debt. The total current
liabilities are due within one year of the date of the balance sheet.
Long-term debt
This refers to money the company borrowed that is a long-term loan. The loan matures
anywhere from just over a year to thirty years. There are a variety of ways to fund this
debt – debentures, mortgage bonds and convertible bonds. It can also include tax
liabilities.
Stockholders’ equity
This is the amount of money owners have invested in the business. It is divided into
preferred stock, common stock, and retained earnings. Stockholders receive dividends
when there is a profit, or they can reinvest earnings, which are called retained earnings.
These are the types of liabilities that are listed on the balance sheet. Understanding these
liabilities helps you see what kind of debt the company is carrying.